# Customs tariff code 8459.61.90: Other

> Customs tariff code 8459.61.90 covers Other. The third-country duty rate is 2.7 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/84596190
- Reference data as at: 2026-07-01
- Customs code: 8459.61.90
- Third-country duty: 2.7 %
- Declarable: no

## Where this code sits in the tariff

- 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
  - 8459 Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458
    - 8459.61 Numerically controlled
      - 8459.61.90 Other

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 2.7 % | MFN |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |

## Compliance regimes

- Dual-use (indicative correlation only, not a classification): 2B001b, 2B201a, 2B001b, 2B201a

## Binding tariff information for this code

- **DEBTI3042/20-1** (DE): Sog. Fräsmaschine, - im Wesentlichen aus einer modular aufgebauten Fertigungslinie in einem Gehäuse (Ab- messungen: 7500 x 2800 x 2750 mm) mit zwei Hochfrequenzspindeln mit automatischem Werkzeugwechsler, Werkstückzuführer, Öl-Wasser-Kühlung, Stromversorgung, pneuma- tische Komponenten und Anlagensteuerung, über elektrische Kabel, usw. miteinander ver- bunden (Abbildung siehe Anlage), - numerisch gesteuert, - aus Transportgründen zerlegt, - zum Fräsen von Mehrkammer-Profilen aus Aluminium zur Herstellung von Batteriegehäu- sen für die Kfz-Industrie. "Spanabhebende Werkzeugmaschine zum Fräsen von Metallen, keine Ware der Unterpo- sition KN 8459 1000 bis 8459 6110 (Funktionelle Einheit aus Fräsmaschine und Steuerung), zerlegt - sog. Fräsmaschine"

## Notes that govern this classification

### Pos. 8459

Zu Unterpositionen 8459 21, 8459 31, 8459 41, 8459 51 und 8459 61: Siehe Erläuterungen zu den Unterpositionen 8458 11 und 8458 91.

### Abschnitt XVI

1. Zu Abschnitt XVI gehören nicht: a) Förderbänder und Treibriemen, aus Kunststoffen des Kapitels 39, Förderbänder und Treibriemen aus vulkanisiertem Kautschuk (Position 4010) sowie Waren zu technischen Zwecken aus Weichkautschuk (Position 4016) (RV C1601A00); b) Waren zu technischen Zwecken aus Leder oder rekonstituiertem Leder (Position 4205) oder aus Pelzfellen (Position 4303) (RV C1601B00); c) Spulen, Hülsen, Röhrchen und ähnliche Träger, aus Stoffen aller Art (z. B. Kapitel 39, 40, 44, 48 oder Abschnitt XV) (RV C1601C00); d) Lochkarten für Jacquard- oder ähnliche Maschinen (z. B. Kapitel 39 oder 48 bzw. …

## Subdivisions of this code

- 8459.61.90.00.0 andere

## Frequently asked questions

### What does customs tariff code 8459.61.90 cover?

Code 8459.61.90 covers Other. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 8459.61.90?

The third-country duty rate for 8459.61.90 is 2.7 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

### What is the HS code for 8459.61.90?

The first six digits form the HS code: 845961. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 8459.61.90 have?

8459.61.90 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

### Where does 8459.61.90 sit in the tariff?

8459.61.90 sits in this hierarchy: 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF > 8459 Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 > 845961 Numerically controlled. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 8459.61.90?

Yes. The EBTI database holds decisions on 8459.61.90, for example DEBTI3042/20-1. A BTI shows which product characteristics the customs authority relied on.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 8459.61.90 a dual-use item?

The customs code alone does not decide that. An indicative correlation links 8459.61.90 to 2B001b, 2B201a, 2B001b, 2B201a. Whether your item is listed depends on its technical parameters and has to be checked against the wording of the control list.

### Does customs tariff code 8459.61.90 change?

8459.61.90 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/84596190.